DAIRY QUEEN OF OKLAHOMA, INC. v. OKLAHOMA TAX COMMISSION

No. 34576.

205 Okla. 473 (1951)

238 P.2d 800

DAIRY QUEEN OF OKLAHOMA, Inc., v. OKLAHOMA TAX COMMISSION.

Supreme Court of Oklahoma.

December 11, 1951.


Attorney(s) appearing for the Case

Charles Dunn, Tulsa, for plaintiff in error.

R.F. Barry, W.F. Speakman, and E.J. Armstrong, Oklahoma City, for defendant in error.


BINGAMAN, J.

This is an appeal by Dairy Queen of Oklahoma, Inc., an Oklahoma corporation, from an order of the Oklahoma Tax Commission making an assessment of use tax on certain machinery and equipment purchased outside the State of Oklahoma and brought into the state, for a period beginning March, 1948, to August, 1949, inclusive. Appellant paid the tax under protest and perfected this appeal.

The facts are stipulated...

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